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CFO May 1, 2008 Kate O'Sullivan	Can This Relationship Be Saved? Auditors and CFOs aren't the friends they once were, but they are working out their differences.
CFO September 1, 2005 John Goff	Fractured Fraternity Oh for the days when auditors were counselors and not pricey overseers. In fact, some CFOs say dealings with external auditors have become a lot like encounters with the Internal Revenue Service: shrill, chilly, and frustrating as hell.
CFO July 1, 2003 Kris Frieswick	How Audits Must Change Auditors face more pressure to find fraud.
CFO August 1, 2004	The Enforcer If audit firms don't voluntarily improve their processes, Public Company Accounting Oversight Board (PCAOB) chairman William McDonough promises he'll make them.
CFO October 1, 2011 Sarah Johnson	Making Audits More Audible New rules would require auditors to speak up about possible problems, and describe in more detail what they do and don't look at.
CFO September 1, 2002 Andrew Osterland	No More Mr. Nice Guy A new CFO survey suggests why new rules for auditors may be a wise idea.
CFO March 15, 2006 David M. Katz	A Tough Act to Follow What CFOs really think about Sarbox -- and how they would fix it. Included are the results of an exclusive survey of finance executives on the topic.
CFO May 1, 2004 Lori Calabro	Looking Under the Hood New attestation standards for internal controls put more power in the hands of auditors.
CFO October 1, 2004 Kate O'Sullivan	Can We Talk? Ironically, as the amount of communication between auditors and top executives has increased, the content of these conversations has become much more restricted. The Sarbanes-Oxley Act is partly the reason.
CFO May 8, 2006 Russ Banham	Party of Three With corporate reputations -- as well as their own -- on the line, finance managers are increasingly relying on outside advisers to help with internal controls.
CFO September 1, 2002 David M. Katz	The Insiders Do internal auditors have a bigger role to play in ensuring the integrity of financial reports?
CFO September 1, 2006 Alix Nyberg Stuart	Standing on Principles In a world with more regulation than ever, can the accounting rulebook be thrown away?
CFO March 15, 2006 Helen Shaw	The Trouble with COSO Critics say the Treadway Commission's controls framework is outdated, onerous, and overly complicated -- especially for mid-level financial managers. But is there an alternative?
CFO April 1, 2010 Tim Reason	Auditing Your Auditor After nearly a decade of turmoil, companies have gained the advantage in negotiating with their auditors.
CFO September 1, 2008 Vincent Ryan	Death by Committee? As SEC and Treasury Department committees on financial reporting and auditing near their conclusions, it looks like the former may be more fruitful than the latter.
CFO January 1, 2004 John Goff	They Might Be Giants It's been nearly two years since Arthur Andersen went under and Sarbanes-Oxley was passed. Have the Big Four audit firms changed since then?
CFO August 1, 2007 Kate O'Sullivan	The SEC Rules Five years after Sarbanes-Oxley, the SEC is flexing its regulatory muscle as never before.
BusinessWeek September 22, 2003 Paula Dwyer	A Talk with William McDonough The new accounting oversight board's chairman says the profession should see the PCAOB (Public Company Accounting Oversight Board) as "its mentor-cum-ally."
CFO July 1, 2007 Scott Leibs	Five Years and Accounting This story is Part 1 in a three-part series on how corporate finance has changed since the Sarbanes-Oxley Act was passed.
CFO May 1, 2005 Tim Reason	Feeling the Pain Are the benefits of Sarbanes-Oxley worth the cost? Many companies are voicing their concerns to the SEC. The top complaint about 404 is that auditors must point out management's own assessment of internal controls.
Wall Street & Technology March 22, 2005 Jim Middlemiss	Internal Auditors Traditionally, internal auditors have been feared by IT organizations. But, rather than view auditors as foes, technology executives must learn to embrace auditors' expertise. After all, auditors' advice can help IT departments deliver better results.
BusinessWeek November 22, 2004 Nanette Byrnes	Auditing The Auditors J.D. Power & Associates is now evaluating the very audit firms that are supposed to protect investors from improprieties.
CFO September 1, 2004 Alix Nyberg	Raising Red Flags As they identify control weaknesses, companies find a common one: inadequate finance staffs.
CFO September 1, 2010 Sarah Johnson	So Much for "Death by Committee" Audit committees have expanded their scope, and new rules may force them to broaden it even further.
CFO March 15, 2004 Craig Schneider	A World of Trouble Even with an extended deadline for Sarbox compliance, questions about offshoring have companies on edge.
CFO February 1, 2003 Alix Nyberg	Auditor Independence: Separation Anxiety Many tax services may be "inappropriate" work for auditors to perform for their audit clients, says the SEC.
CFO January 30, 2004 Scott Leibs	New Terrain Post-Enron reforms have made dramatic alterations to the landscape of corporate governance. Boards, their committees, and internal auditors now have greater responsibilities and powers. How will these reforms change the CFO's job?
CFO February 1, 2012 David M. Katz	The Cost of Confidence Two proposals aim to increase auditor independence, but may cause problems for CFOs.
BusinessWeek December 27, 2004 Amy Borrus	Auditors: The Leash Gets Shorter Providing tax services to audit clients will no longer be allowed.
CIO April 15, 2003 Geoffrey James	The Auditors Are Coming, the Auditors Are Coming... and That Could Be Good News for You Corporate accountability has Washington's attention, and now the auditors have their pencils sharpened for IT processes and projects. Here are nine strategies for working with auditors before, during and after an accounting exam.
Knowledge@Wharton	Do Accountants Who Act as Consultants Take Greater Care or Cut Corners? New Wharton research challenges the idea that lucrative consulting contracts routinely lead auditors to look the other way when preparing financial audits, a key allegation in the scandals at WorldCom, Tyco and Enron.
CFO November 1, 2002 Andrew Osterland	Board Games Boards are supposed to monitor top executives, but too often give them carte blanche. That's why regulators are writing stricter rules for the corporate-governance game.
CFO June 15, 2012 Sarah Johnson	Do Your Internal Auditors Have the Right Skills? Companies are putting a premium on critical thinking and data-mining expertise.
BusinessWeek September 3, 2007 Nanette Byrnes	The Comeback Of Consulting It's once more a huge business for Big Four auditors like Deloitte & Touche, thanks partly to Sarbanes-Oxley rules.
Bank Director 4th Quarter 2009 Kenneth L. Glascock	Internal Audit: Boosting Your ROI A high-performance audit function can help the bank and board achieve its risk-adjusted goals.
BusinessWeek October 27, 2003 Henry & Borrus	Honesty Is A Pricey Policy Execs are grumbling about the steep costs of complying with new financial controls.
CIO July 1, 2004 Christopher Koch	The Sarbox Conspiracy Sarbanes-Oxley compliance efforts are eating up CIO time and budgets. Worse, CIOs are being relegated to a purely tactical role. And that may be the CFO's plan.
Foundation News & Commentary Jul/Aug 2005 Andras Kosaras	Thinking About an Audit? Read This First What kinds of grantmakers get audits and how should a foundation choose an auditor if it opts for this process?
CFO September 1, 2010 Tim Reason	Fees Still Falling, but Not as Dramatically The latest analysis of audit fees shows continued good news for most companies, but not all.
CFO October 1, 2002 Julia Homer	How Did We Get Here? Much of what happened in the 1990s also happened in the 1980s. Here's hoping we don't do it again.
Entrepreneur August 2007 Jennifer Pellet	The Land of the Audit-Free Small businesses are being liberated from SOX restrictions. The changes come at a critical time for companies with less than $75 million in market capitalization, which are to begin complying with the management guidance part of SOX during the 2007 audit cycle.
CFO April 1, 2011 Robert Pozen	A Three-Step Plan for CFOs How to help your audit committee work more effectively.
CFO September 1, 2005 Alix Nyberg Stuart	Can You Spot the Finance Expert? Two years after the SEC started requiring finance experts on audit committees, it's still not clear who qualifies, or whether it really makes a difference.
CFO December 1, 2008 Alix Stuart	Subprime Suspects Just about everyone, it seems, is being held to blame for the financial meltdown. But what role auditors played, if any, is far from clear.
Knowledge@Wharton January 29, 2003	Lawyers and Accountants Can Expect Curbs and Compromises in New SEC Rules Recent rules adopted by the U.S. Securities and Exchange Commission to curb the kind of legal and accounting shenanigans that toppled companies like Enron and Arthur Andersen are not as strong as the SEC first indicated they might be. But do they still have enough teeth to work?
Knowledge@Wharton	You Say IASB, I Say FASB, You Say... A description of efforts to harmonize U.S. and international accounting standards, and shifts in the accounting profession caused by recent scandals.
CFO September 1, 2010 David McCann	The Truth About SAS 70 CFOs who put too much trust in this high-profile report may be putting their companies at risk.
Knowledge@Wharton	Do High Consulting Fees Compromise the Independence of CPA Firms? Key components of the audit process---the independence and objectivity of auditors---may be eroding, according to some industry observers.
CFO September 1, 2003 Alix Nyberg	Sticker Shock When Congress passed the Sarbanes-Oxley Act of 2002, it didn't worry about how much it would cost companies. Today, CFOs are totting up the compliance bill -- and they don't like what they see.
CFO June 1, 2008 Sarah Johnson	The PCAOB Turns 5.099 We're inspired by the Public Company Accounting Oversight Board's birthday to review its short history -- by the numbers.